Case law

Miller v. Commissioner

34 T.C.M. 1207 · United States Tax Court · Sep 4, 1975

His responsibilities in this capacity were training of other cadets, establishing ground rescue units, and teaching American Red Cross first-aid classes. … The evidence clearly shows that petitioner in 1971 made most of the expenditures for the items he claims as comprising the $1460 which he claims as a charitable deduction.

Olbres v. Commissioner

74 T.C.M. 713 · United States Tax Court · Sep 25, 1997

We may, and we shall in this instance, disregard stipulations between the parties when the stipulations are clearly contrary to the facts established by record. See Cal-Maine Foods, Inc. v. … We may, and we shall in this instance, disregard stipulations between the parties where the stipulations are clearly contrary to facts established by the record. See Cal-Maine Foods, Inc. v.

Maschmeyer's Nursery v. Commissioner

71 T.C.M. 2188 · United States Tax Court · Feb 26, 1996

Each party presented the opinion of a professional real estate appraiser to establish fair rental value. Both appraisers were highly qualified by education and experience to render an expert opinion. … Reliance on an adviser will not immunize the taxpayer from liability, however, where the taxpayer knew or should have known that its adviser lacked sufficient knowledge regarding the subject matter of the consultation.

Fong v. Commissioner

48 T.C.M. 689 · United States Tax Court · Jul 31, 1984

An accounting method clearly reflects income if income is stated with as much accuracy as standard methods of accounting practice permit, Caldwell v. … Stein, both of whom were involved in establishing and maintaining FCC's experimental feed program.

Estate of Bradford v. Comm'r

84 T.C.M. 337 · United States Tax Court · Sep 23, 2002

interest accumulated within the private charitable foundation established pursuant to this paragraph shall be distributed in fee to the charitable organization for which this private charitable foundation is initially established … According to respondent, paragraph 1.02 of the decedent's will clearly opts out of the North Carolina apportionment statute by providing that death taxes "shall be paid out of * * * [the decedent's] Residuary Estate as

La Fargue v. Commissioner

51 T.C.M. 190 · United States Tax Court · Dec 31, 1985

and that the amount claimed was for qualified section 38 property as defined in the 1954 Internal Revenue Code . … Clearly it is material since it concerns the properties NEP claims to have purchased.

Lebowitz v. Commissioner

57 T.C.M. 179 · United States Tax Court · Apr 19, 1989

While all the experts were duly qualified, Mr. Spotte's testimony was particularly valuable. Mr. Spotte has spent more than 40 years in the coal industry. … Such notes fail to establish all the events necessary to determine the fact of liability. Brountas v.

Springfield Productions, Inc. v. Commissioner

38 T.C.M. 74 · United States Tax Court · Jan 16, 1979

In addition, Trumbo was made a participant in petitioner's Profit Sharing Plan, established in 1964 and petitioner's Pension and Retirement Plan, established in the same year. … Thus, petitioner, by its own actions, seeks to affix the label "employee" on Trumbo for the purpose of participation in its qualified plans.

Damon R. Becnel v. Commissioner

2018 T.C. Memo. 120 · United States Tax Court · Aug 2, 2018

business purposes and that these amounts qualify as allowable deductions under the provisions of the Internal Revenue Code. … And those are quite clearly activities that are generally considered entertainment. Becnel does argue that he wasn’t entertaining anybody at these tournaments, and that the Britney Jean was just a marketing tool.

Dubin v. Commissioner

52 T.C.M. 456 · United States Tax Court · Sep 11, 1986

We accept the testimony of respondent's expert witness, a dealer of Faberge art work, who testified that the desk set clearly was not the work of Faberge. … The Smithsonian so qualifies. ↩ 4.

Scarafile v. Commissioner

62 T.C.M. 983 · United States Tax Court · Oct 9, 1991

We conclude that respondent has clearly and convincingly established that petitioner is liable for the addition to tax for fraud under section 6653(b) for 1978 and 1979. 3. Innocent Spouse Status of Petitioner Mary A. … Scarafile from qualifying as an innocent spouse under section 6013(e), we discuss the remaining requirement for completeness. d.

Hatch v. Commissioner

40 T.C.M. 110 · United States Tax Court · Apr 10, 1980

Thus, section 274(d) *501 sets forth four elements that a taxpayer must prove and sets forth the kind of proof needed to establish those elements. … Clearly, the full amount of the bill was paid, albeit that $19.08 of the bill was paid earlier than the remaining balance. ↩ 7. It seems appropriate to cite at least two examples.

Nathan v. Commissioner

2 T.C.M. 45 · United States Tax Court · May 14, 1943

Commissioner, 134 Fed. (2d) 346 , are, in these respects, clearly distinguishable. Those cases, therefore, are not controlling here. … In addition, the use of the beneficiary's other resources is further qualified by the phrase "reasonably able to meet," etc.

Korstad v. Commissioner

45 T.C.M. 1032 · United States Tax Court · Mar 21, 1983

Under section 453(b)(2)(B) , a transaction does not qualify if, in the taxable year of sale, payments exceed 30 percent of the selling price. Petitioner received $30,000 cash in the year of sale. … Neither Griffith nor any of its predecessors established an iron-clad rule that the receipt of a letter of credit constitutes payment.

Estate of Gill v. Comm'r

103 T.C.M. 1026 · United States Tax Court · Jan 9, 2012

Clearly the charges were brought against Loyd and Willard Whitt in their capacities as co-administrators and executor, not as individuals. * * * This is not a case where legal fees were incurred by a beneficiary … The estate made no argument and offered no evidence to establish that the attorney’s fees were reasonable.

Wright v. Commissioner

37 T.C.M. 372 · United States Tax Court · Feb 27, 1978

The parties agree that the payments in question were made pursuant to a qualifying divorce decree. … Commissioner , 46 T.C. 690 (1966) , they nevertheless may have probative value in establishing the true nature of the payment.

Bowman v. Commissioner

54 T.C.M. 975 · United States Tax Court · Oct 27, 1987

That letter purported to enclose the missing exhibit D "which clearly reflects the jewelry outlets that comprise your Territorial Distributorship." … Even without such advice, it must have been apparent to petitioner that he did not qualify as a bona fide territorial distributor and that the claimed tax benefits were too good to be true.

Leon H. Perlin Co. v. Commissioner

65 T.C.M. 2013 · United States Tax Court · Mar 9, 1993

In that case, we held that it is not necessary for a corporation to adopt a formal plan of liquidation in order to qualify under section 346. … This transaction qualified for installment sale treatment.

Edward A. Robinson III and Diana R. Robinson v. Commissioner

119 T.C. No. 4 · United States Tax Court · Sep 5, 2002

Commissioner, 54 T.C. 742, 756-757 (1970), affd. 445 F.2d 985 (10th Cir. 1971), we reasoned that, where a reversal would appear inevitable, due to the clearly established position of the Court of Appeals to … “(B) Exception for qualified residence interest.

Davis v. Commissioner

35 T.C.M. 581 · United States Tax Court · Apr 26, 1976

The per diem payments were "undeniable accessions to wealth, clearly realized and over which the [petitioner had] complete dominion," ( Commissioner v. … Here, the evidence establishes that petitioner knew that he would be coming to Meridian to work after the short assignment in Shreveport, and he established his family at Meridian, while he proceeded on to Shreveport.